Kuwait's Ministry of Finance has announced the issuance of Ministerial Resolution No. (55) of 2025, which provides the executive regulations for the implementation of the supplementary domestic minimum top-up tax (DMTT) for large MNEs that was introduced through Decree No. (157) of 2024. The new tax ensures that MNEs pay a minimum tax of 15% on income earned in Kuwait with effect from 1 Januar…